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Opinion 94-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … Bonds (use of for "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL … public emergency during a fiscal year, there is no ceiling on the amount of budget notes which may be issued during that …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Marketing Service Performance Monitoring
… Purpose To determine whether Empire State Development (ESD) has established adequate internal controls to oversee, … marketing services, including the extent to which ESD employs appropriate performance measurement systems that … December 1, 2011 through November 6, 2014. Background ESD’s mission is to promote a vigorous and growing economy, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringState Comptroller DiNapoli Releases Municipal Audits
… did not properly collect and disburse cash assets in his custody, nor did the board ensure the supervisor … properly performed these duties. The audit found $15,823 in missing funds. Auditors also determined that the former … however, all data had been erased prior to its return. In January 2024, the former supervisor was arrested for …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsShareholders to Exxon: It's Time to Address Climate Change
… than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's … hear directly from major shareholders who want the company to assess and report on how its business model will adjust to the worldwide effort to limit climate change. "Combating …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeCapital Asset Management
… of capital assets reported in SFS AM could not be found or verified during our site visit. The capital assets that could …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … officials incorrectly certified students as eligible for state financial aid awards. Incorrect certifications include … College (2015-T-6) Vaughn's certification procedures for state financial aid substantially complied with the governing …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… water systems supplying drinking water but, as we’ve seen in other states, this critical infrastructure is increasingly … up to date.” There are nearly 9,000 public water systems in New York, including more than 2,800 community water … whether DOH and DHSES are effectively collaborating in sharing information about risks identified by VAs. Attacks …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… percent, or 4.4 million, of the state’s population, which is well above the national average of 13 percent, according … highest concentration of immigrants within New York state is in New York City, at 37 percent. Among upstate cities, … Rochester, Syracuse, Albany and Schenectady, the figure is over 10 percent. “Utica has a rich history, going back …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… Thomas P. DiNapoli. The estimated bonuses paid out on Wall Street are higher than the city’s most recent 15.7% growth … city exceed its expected revenue from income taxes. “Wall Street’s soaring profits continued to beat expectations in … makes up three-quarters of the statewide bonus pool, Wall Street record bonuses will likely increase state tax …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentPayroll Improvement Project Bulletin No. PIP-017
… 10, 2021 until March 15, 2021. The final payroll processed in PayServ v 9.1 will be the Administration cycle, Pay Period … paycheck date March 17, 2021. The first payroll processed in PayServ v 9.2 will be the Institution cycle, Pay Period … be deleted during cutover and will need to be recreated in v 9.2. All bulletins related to the upgrade to v 9.2 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92DiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… management coordination left people living in group homes at risk during the onset of the COVID-19 pandemic, … residential programs from March 2020 to April 2022. “Group homes are supposed to offer people with developmental … guidance to the vast majority of their certified group homes. Inconsistent emergency management coordination and …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicOversight of Pupil Transportation Services
… may not be aware of the proper procedures or what to do in the event of an emergency. For example, during our audit, … an incident at one of the School Districts that resulted in a monitor being charged with three counts of endangering … PTSI, and School Districts and busing contractors resulted in an unclear understanding of the Department’s requirements. …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesClaims for Deceased Owners and Estates
… entitlement to claim those funds, and a copy of the death certificate. To prevent fraud, we cannot tell you the value … other states this may be referred to as Probate Court). If the court has appointed a representative to administer the … the type of representative appointed by the court (Certificate of Appointment). Estate Description …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… of Public Works (DPW) of the city of Rensselaer, for his role in teaming with two DPW employees to divert … Mr. Capuano admitted his role in selling the scrap metal for his personal benefit between 2009 and 2013. “As Commissioner, Mr. Capuano was responsible for protecting city resources. Instead, he used his position …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicMitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… $200 fees from applicants who had virtually no chance of getting an apartment in their lifetime, an audit released today by New York State …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… resolution authorizing the issuance of serial bonds in the full amount of the application to EFC. At the time of the …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 2,038, Town officials budgeted a total of $1.1 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21XII.6.B Land Acquisition Payments – XII. Expenditures
… deposit voucher to deposit the full amount of the offer in OSC’s Eminent Domain Fund until the Court of Claims … each voucher to ensure payment amounts are distributed in accordance with the OAG certification letter and the … parties per the OAG certification letter, as necessary. In addition, OSC will also create and mail IRS Form 1099-S to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsThe Tourism Industry in New York City
… International International tourism has risen steadily over the decades; however, it is only over the past decade that it became the primary driver of … $8.5 17.7% Miscellaneous $0.5 1.0% Total $47.9 100.0% Note: The total is higher than the $47.4 billion …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-city